BRAJBHOOMI INDUSTRIAL INFRASTRUCTURES PRIVATE LIMITED,GWALIOR vs. DEPUTY COMMISSIONER OF INCOME TAX 1(1), GWALIOR, GWALIOR

The appeal in ITA No. 271/AGR/2026 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 19.08.2024 against the order of assessment passed u/s 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 18.02.2020 by the Assessing Officer, CPC, Bangalore (hereinafter referred to as ‘ld. AO’).

I find that there is a delay in filing of appeal by the assessee by 515 days. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay and admit the appeal of the assessee for adjudication, subject to payment of cost of Rs. 25,000 to Legal Aid Authority of Hon’ble Madhya Pradesh High Court, Gwalior Bench on or before 10.06.2026.

On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

I make it very clear that the ld CIT(A) shall ensure that assessee had made payment of cost of ₹25,000 on before 10.06.2026 to the stipulated Authority and then take up the case for hearing.

In the result, the appeal of the assessee is allowed for statistical purpose in the above mentioned terms.